This thesis is focused on the comparison of immovable property measurement according to the International Financial Reporting Standards (IFRS), International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) and Czech accounting legislation. In addition, the thesis also deals with the law requirements regarding income tax related to this type of assets. Introductory chapter discusses the definition and classification of immovable property according to mentioned regulations. The main part of the thesis describes, compares using tables and particularly assesses measurement of immovable property at the time of recognition and after the recognition. The last two chapters are supplemented with a number of practical examples in order to illustrate the application of the theoretical knowledge.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:166038 |
| Date | January 2012 |
| Creators | Bastlová, Soňa |
| Contributors | Müllerová, Libuše, Vašek, Libor |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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